Management of risks associated with the disclosure of future-oriented information in integrated reports

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Title

Management of risks associated with the disclosure of future-oriented information in integrated reports

Content partner

The University of Auckland Library

Collection

ResearchSpace@Auckland

Description

Purpose Integrated reporting (IR) promotes the disclosure of future-oriented information to enable financial stakeholders to make better-informed decisions. However, the downside to this type of disclosure is the risk to management of disclosing such future-oriented information. This paper aims to explore how IR preparers manage the risk of disclosing future-oriented information in companies’ integrated reports. Design/methodology/approach This study represents an exploratory interpretative t...

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Format

Research paper

Research format

Journal article

Date created

2021-1-26

Creator

Lakshan, AMI / Low, Mary / de Villiers, Charl

URL

https://hdl.handle.net/2292/55094

Related subjects

Social Sciences / Science & Technology / Life Sciences & Biomedicine / Business, Finance / Green & Sustainable Science & Technology / Environmental Studies / Management / Business & Economics / Science & Technology - Other Topics / Environmental Sciences & Ecology / Risk and uncertainty / Integrated reports / Future-oriented disclosure / 14 Economics / 15 Commerce, Management, Tourism and Services / 16 Studies in Human Society

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